Qualified Plan. Each such Employee Benefit Plan which is an Employee Pension Benefit Plan and is intended to meet the requirements of a “qualified plan” under Code Section 401(a) meets such requirements and has received, within the last two (2) years, a favorable determination letter from the IRS.
Qualified Plan. The term "Qualified Plan" means a plan intended to satisfy the requirements of § 401(a) or § 403(a).
Qualified Plan. Any pension, profit-sharing, stock bonus, or other plan which meets the requirements of Code Section 401(a) and includes a trust exempt from tax under Code Section 501(a) or any annuity plan described in Code Section 403(a). Solely for the purposes of Rollover Contributions, for Plan Years beginning after December 31, 2001, the term “Qualified Plan” includes a governmental Code Section 457 Plan, and a Code Section 403(b) annuity or plan.
Qualified Plan. The Plan shall not accept a Rollover Contribution attributable to any accumulated deductible employee contributions as defined by Code Section 72(o)(5)(B). The Trustee may condition acceptance of a Rollover Contribution upon receipt of such documents as it may require. In the event that an Employee makes a contribution pursuant to this Section 3.3 intended to be a Rollover Contribution but which did not qualify as a Rollover Contribution, the Trustee shall distribute to the Employee as soon as practicable after that conclusion is reached the entire Account balance in his or her Rollover Contributions Account deriving from such contributions determined as of the valuation date coincident with or immediately preceding such discovery.
Qualified Plan. Qualified Plan" shall mean the NBT BANCORP Inc. Defined Benefit Pension Plan.
Qualified Plan. The term "Qualified Plan" means any Plan which is an employee pension benefit plan as defined in Section 3(2) of ERISA and which is intended to meet the qualification requirements of Section 401(a) of the Code.
Qualified Plan. In order to qualify for payroll deduction, the company offering the annuity plan must be willing to sign an agreement indemnifying the District from any penalties resulting in errors made by the company or the employee.
Qualified Plan. A Defined Benefit Plan or Defined Contribution Plan which has been determined to meet the tax qualification requirements of Code Section 401(a).
Qualified Plan. In the case of a Qualified Plan, a copy of the first three pages of the most recently filed Form 5500 series return. In the case of a terminated plan, the Form 5500 must be the one filed for the plan year prior to the plan year for which the Final Form 5500 return was filed.
Qualified Plan. A retirement plan which qualifies for favorable tax treatment under Sections 401, 403, 408 or 408A of the Internal Revenue Code, as amended. SEPARATE ACCOUNT. A segregated asset account established and maintained by the Company in accordance with applicable law in which a portion of the Company’s assets have been allocated for this and certain other contracts.
